( 1 ) THIS judgment disposes of the only issue raised in a series of writ petitions. The facts in the writ petitions are, for the purposes of this decision, identical. Each of the writ petitioners is a Small Scale Industry manufacturing and supplying goods to large scale units after putting the brand name of such large scale unit on such goods. For example, the writ petitioner in the first writ petition, manufactures flood light reflectors and flame proof fittings which are supplied by the petitioner to M/s. Bajaj Electricals Ltd. The sale between the petitioner and M/s. Bajaj Electricals Ltd. is on a principal to principal basis. The petitioner produces the goods according to the specifications of M/s. Bajaj Electricals Ltd. This includes putting the brand name of Bajaj Electricals on the goods manufactured by the petitioner.

( 2 ) THE subject matter of challenge in the writ petitions briefly stated is Notification No. 223/87-C. E. , dated 22nd September, 1987 (referred to hereafter as the impugned Notification ). By the impugned Notification an earlier Notification No. 175/86-C. E. , dated 1st March, 1986 was sought to be amended by denying an exemption of Excise d